[brudgers]

These are questions for an attorney/accountant team familiar with such matters. The answers depend on the form of the business and the jurisdiction in which it is established. Those are functions of it's operating plan.

Going further, worrying about tax implications for an imagined future pile of money is a bit of a distraction from making something people want. The difference between $20 million and $15 million is not going to change your life and the net present value of the $5 million difference between the two outcomes is approximately $0.

Good luck.